<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2238-2097</journal-id>
<journal-title><![CDATA[Revista de Educação Pública]]></journal-title>
<abbrev-journal-title><![CDATA[R. Educ. Públ.]]></abbrev-journal-title>
<issn>2238-2097</issn>
<publisher>
<publisher-name><![CDATA[Universidade Federal de Mato Grosso, Instituto de Educação, Programa de Pós-Graduação em Educação]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2238-20972015000100153</article-id>
<article-id pub-id-type="doi">10.2015/repub-v25n55jan.abr008</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[A fiscalização das contas da educação pelos Tribunais de Contas do Ceará]]></article-title>
<article-title xml:lang="en"><![CDATA[The inspection of education accounts by the Audit Offices of the Brazilian State of Ceará]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Davies]]></surname>
<given-names><![CDATA[Nicholas]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade Federal Fluminense  ]]></institution>
<addr-line><![CDATA[Niterói RJ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2015</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2015</year>
</pub-date>
<volume>24</volume>
<numero>55</numero>
<fpage>153</fpage>
<lpage>175</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_arttext&amp;pid=S2238-20972015000100153&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_abstract&amp;pid=S2238-20972015000100153&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_pdf&amp;pid=S2238-20972015000100153&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[O artigo examinou procedimentos do Tribunal de Contas dos Munic&#237;pios (TCM) e do Tribunal de Contas do Estado do Cear&#225; (TCE) para contabilizar a receita e despesa vinculada &#224; educa&#231;&#227;o, constatando equ&#237;vocos e inconsist&#234;ncias. As instru&#231;&#245;es do TCM, por exemplo, n&#227;o acrescentaram, aos 25% dos impostos, o ganho e o rendimento financeiro com o FUNDEF ou o FUNDEB e aceitaram que inativos da educa&#231;&#227;o pudessem ser pagos com recursos da educa&#231;&#227;o. O exame dos relat&#243;rios do TCE revelou a inconsist&#234;ncia e pouca confiabilidade dos seus dados e a n&#227;o-contabiliza&#231;&#227;o e n&#227;o-acr&#233;scimo de receitas vinculadas integralmente &#224; educa&#231;&#227;o. O resultado destas falhas foi e provavelmente continua sendo a perda de recursos legalmente devidos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[The article has examined procedures by the Audit Offices of the Municipalities (TCM) and the State of Cear&#225; (TCE) to check revenue and expenses on education and found a number of mistakes and inconsistencies. For example, the TCM's instructions did not add the extra revenue with FUNDEF or FUNDEB to the constitutional minimum percentage of 25% of taxes earmarked to education and accepted that expenses with retired education personnel be paid with education funds. The examination of the TCE reports has shown that their data are inconsistent and not much reliable and that revenue fully earmarked to education have not been recorded and added to the minimum percentage of taxes. The result of these flaws was and probably continues to be the loss of funds legally due to education.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[Financiamento da Educação]]></kwd>
<kwd lng="pt"><![CDATA[Tribunais de Contas do Ceará]]></kwd>
<kwd lng="pt"><![CDATA[Legislação Educacional]]></kwd>
<kwd lng="en"><![CDATA[Education Funding]]></kwd>
<kwd lng="en"><![CDATA[Audit Offices of the State of Ceará]]></kwd>
<kwd lng="en"><![CDATA[Educational Legislation.]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="">
<source><![CDATA[]]></source>
<year></year>
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</back>
</article>
